Vollständiger Titel
RIVISTA DI STUDI SULLA SOSTENIBILITA'
Verlag
FrancoAngeli
ISSN
2239-1959 (Gedruckte Zeitschrift)
2239-7221 (Online-Zeitschrift)
Nummer des Bandes
12
Nummer der Ausgabe
2
Andere Beschreibung der Ausgabe
2
Erscheinungsdatum der Ausgabe
2022
Vollständiger Titel
Accounting and analytical space of providing the depreciation policy of Ukrainian enterprises
Von (Autor)
Erste Seite
247
Letzte Seite
270
Sprache des Textes
Englisch
Erscheinungsdatum
2023/01
Copyright
2022 FrancoAngeli srl
Vorwort
The article considers the accounting and analytical space to ensure the deprecia-tion policy of Ukrainian enterprises. The paradigm of accounting and analytical support of depreciation policy is proposed, which allows to systematize rational ways of cost allocation or value of capital assets (minus liquidation value) throughout their life, taking into account accounting, information, analytical, con-trol and innovation and investment component. It is proved that the components of accounting and analytical support of depreciation policy of Ukrainian enter-prises in the institutional economy, determine the priorities of innovative renewal of assets based on accumulation and use of the depreciation fund. Methods of reporting and accounting support of depreciation policy are identified. A graphical model of the digressive method for determining depreciation deductions is present-ed. The growth rates of the value of fixed assets and the degree of their deprecia-tion in Ukraine are analyzed. The functional dependences of costs for improve-ment (reconstruction, modernization) of fixed assets on the amount of accrued depreciation of enterprises of the Steppe zone of Ukraine are defined. The forecast volume and intervals of depreciation of fixed assets at enterprises are calculated.
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